Texas § GV.2303.504 - STATE TAX REFUNDS
Full text of Texas The Texas Constitution § GV.2303.504 — STATE TAX REFUNDS, with citation guidance and answers to common questions.
§ GV.2303.504. STATE TAX REFUNDS
STATE TAX REFUNDS; REPORT. (a) Subject to Section 2303.516 , an enterprise project is entitled to a refund of state taxes under Section 151.429 , Tax Code. (b) At the time of receipt of any tax benefit available as a result of participating in the enterprise zone program, including a state sales and use tax refund, three percent of the amount of the tax benefit shall be transferred to the Texas economic development bank fund under Subchapter B , Chapter 489 , to defray the cost of administering this chapter. (c) Not later than the 60th day after the last day of each fiscal year, the comptroller shall report to the bank the statewide total of actual jobs created, actual jobs retained, and the tax refunds made under this section during that fiscal year. Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993. Amended by Acts 2001, 77th Leg., ch. 1134, Sec. 1.02, eff. Sept. 1, 2001; Acts 2001, 77th Leg., ch. 1134, Sec. 2.02, eff. Sept. 1, 2005; Acts 2003, 78th Leg., ch. 814, Sec. 3.23, eff. Sept. 1, 2003. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1114 (H.B. 3694 ), Sec. 16(a), eff. January 1, 2008. Acts 2015, 84th Leg., R.S., Ch. 591 (S.B. 100 ), Sec. 9, eff. September 1, 2015.
Frequently Asked Questions About Texas § GV.2303.504
What does The Texas Constitution § GV.2303.504 cover?
Section GV.2303.504 ("STATE TAX REFUNDS") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § GV.2303.504?
A common citation format is "The Texas Constitution § GV.2303.504" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § GV.2303.504 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.